1

SCIENCE COLLEGE (AUTONOMOUS)

HINJILICUT - 761 102

GANJAM, ODISHA

COURSES OF STUDIES

FOR

BACHELOR OF BUSINESS ADMINISTRATION

First Semester Examination- 2014-15

Second Semester Examination- 2014-15

Third Semester Examination- 2015-16

Fourth Semester Examination- 2015-16

Fifth Semester Examination- 2016-17

Sixth Semester Examination- 2016-17

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COURSES OF STUDIESCOURSES OF STUDIESCOURSES OF STUDIESCOURSES OF STUDIES

FOR

BACHELOR OF BUSINESS ADMINISTRATION

Semester wise distribution of subjects and marks are given below:

First Semester

Paper No. Subject Term End Exam Internal Total

1.1 Principles & Practice of Manage-ment

80 20 100

1.2 Managerial Economics 80 20 100 1.3 Quantitative Techniques 80 20 100

Second Semester

2.1 Cost & Management Accounting 80 20 100 2.2 Financial Accounting 80 20 100

2.3(a) Business Data Processing & Computer Application

60 15 75

2.3(b) practical 25 - 25 Third Semester

3.1 Business Communication Skill 80 20 100 3.2 Business Environment & Law 80 20 100 3.3 Marketing Management 80 20 100

Fourth Semester

4.1 Human Resources Management 80 20 100 4.2 Production Management 80 20 100 4.3 Retail Management 80 20 100 4.4 Financial Management 80 20 100

Fifth Semester

5.1 Organizational Behaviour 80 20 100

Finance Specialization

5.2 Working Capital Management 80 20 100 5.3 Security Analysis & Portfolio Man-

agement 80 20 100

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Sixth Semester

Finance Specialization

6.1 Risk & Insurance Management 80 20 100 6.2 Management of Financial Service 80 20 100

6.3(a) Seminar Presentation - 50 50 6.3(b) Comprehensive Viva-voce 50 - 50

6.4 Project Report 100 - 100 Total Marks 2000

FIRST SEMESTER

Paper -1.1

PRINCIPLES & PRACTICE OF MANAGEMENT

Unit-I

Management: Nature, scope and importance, Management: Arts, Science of

Professional Management vs. Administration Scientific Management Theory.

Unit-II

Function of Management: Planning, Organizing, Staffing, Directing, Control-

ling Planning: Nature and purpose, Steps and techniques of Planning. Different

types of Plan Objectives, Policies, Procedures and Methods, Decision-making

Process.

Unit-III

Organizing: Nature and importance of Organization structure. Departmenta-

tion, Delegation of Decentralization of Authority, Span of Control, Types of Organi-

zation.

Unit-IV

Staffing: Nature and Purpose: Directing and Leading: Meaning of Communi-

cation Leadership, Motivation: Nature, importance, and process.

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CASE STUDY

BOOKS RECOMMENDED:

1) Management—Theory & practice: B. S. Moshal, Golgotha Publishing Com-

pany.

2) Principles of Management: Terry & Franklin, A. I. T. B. S. Text Books.

3) The process of Management—W. H. Newman, Prentice Hall of India.

4) Principles & Practice of Management—Shyamal Banerjee.

5) Principles of Management-- L. M. Prasad.

Paper -1.2

MANAGERIAL ECONOMICS

Unit-I

Meaning Managerial Economics. Difference between Business and Eco-

nomic theory. Profit: Why are Profits necessary. Profit maximization and optimiza-

tion. Opt of Profits as alternatives.

Unit-II

Demand Analysis: Meaning of Demand, Types of Demand. Law of Demand

and Elasticity of Demand.

Unit-III

Demand forecasting and selection of forecasting techniques.

Unit-IV

Production and Cost analysis: Production, function, Laws of Return, Return

to sales, Meaning and Nature of costs, types of cost curves in the short period and

long period product decision.

CASE STUDY

BOOKS RECOMMENDED:

1) D. H. Chaturvedi— Micro Economics, Golgotha Publishing Company, Delhi.

2) R. N. Varshney and K. N. Maheswari -- Managerial Economics, Sultan

Chand & Sons, Delhi.

3) G. S. Gupta-- Managerial Economics, Tata Mc. Hill, New Delhi.

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Paper -1.3

QUANTITATIVE TECHNIQUES

Unit-I

Meaning and Definitions, Scope and limitation, Statistical enquires—

Methods and types.

Unit-II

Classification and Tabulations: Collection, Classification, Tabulations, anal-

ysis, interpretation of data and frequency distribution.

Unit-III

Measures of Central tendency: Mean, Median Mode.

Measures of Dispersion: Range, Quartile Deviation, Mean Deviation, Stan-

dard Deviation.

Unit-IV

Co- relation and Regression Analysis: Meaning of Co- relation, Karl Person

and Spherman’s Rank.

Co- relation, Co-efficient and Regression and equations and Trend, values.

Interpolation—Newton’s forward and Backward Interpolation, Lawton’s un-

equal Interpolation.

PROBLEM

BOOKS RECOMMENDED:

1) S. C. Gupta: Fundamentals of Statistics, Himalaya Publishing House, Mum-

bai.

2) S. P. Gupta: Statistical Methods— Sultan Chand & Sons, Delhi.

3) D. N. Elhance: Fundamentals of Statistics, Kitab Mahal, Allahabad.

4) R. I. Levin: Statistics for Manager, Prentice Hall of India, New Delhi.

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SECOND SEMESTER

Paper - 2.1

COST & MANAGEMENT ACCOUNTING

Unit-I

Nature and Scope of Cost Accounting and Management Accounting, Cost

Accounting Vs Management Accounting Vs Financial Accounting.

Unit-II

Basic Accounting concept. Analysis of Balance sheet, income statement,

Ratio Analysis.

Unit-III

Founds flow statement, Cash flow statements.

Unit-IV

Elements of Cost, Material cost, Direct and indirect Material, issue of Mate-

rials to production Pricing methods, Labor cost, Direct and indirect cost.

PROBLEM

BOOKS RECOMMENDED:

1) Gupta, Malic and Jain: Elements of Cost Accounting, Galgotia Publishing

Company Delhi.

2) Sharma and Gupta: Management Accounting Principles and Practice,

Kalyani Publication Delhi.

3) Prashad N. K.: Principles and Practices of Accounting.

4) Kaplan R. S. & Atksin A. A.: Advanced Management Accounting.

Paper - 2.2

FINANCIAL ACCOUNTING

Unit-I

Nature and Scope of Financial Accounting, Accounting Functions, objective

concepts.

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Double entry system—Roles of double entry book keeping, Subsidiary

books ledger, Trial balance.

Unit-II

Cash book, Single column Cash book, Double column and Triple column

Cash book, petty Cash book.

Unit-III

Bills of Exchange, Accommodation Bills, Discounting of Bills, Rectification of

errors, Banks Reconciliation statement.

Unit-IV

Preparation of Final account, manufacturing account, Trading account,

Profit and loss account, Balance sheets, Treatment of Outstanding and pre-paid

expenses, Methods of depreciation. Partnership Accounts, Principles of Partner-

ship business, Appropriation and capital accounts Admission; Retirement death

resolution.

PROBLEM

BOOKS RECOMMENDED:

1) P. V. Rathnam: Cost of Management Accounting, Starling Books.

2) Shukla and Grewal: Advanced Accountancy, S. Chand & Sons, Delhi

3) Dhaneja & Shastri: Finance and Accounting, Wheeler Publications.

4) Ghosh, Banerjee and Bansal: Principles and Practice of Accounting,

Galgotia Publishing Company Delhi.

Paper - 2.3(a)

BUSINESS DATA PROCESSING & COMPUTER APPLICATION

Unit-I

Introduction: Evolution of Computers, Computer basics, Data representa-

tion, Computer Hardware, Input Output devices, Central Processing Unit, Main

memory and storage units.

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Unit-II

Computer Software, Language Processors, Operating Systems, Utility soft-

ware.

Unit-III

Micro Computers: Evolution, Hardware and Software, MS-OFFICE (MS-

EXCEL)

Unit-IV

PROGRAMMING IN basic: Constants, Strings, Variables, INPUT, PRINT,

LET, END, REM, GOTO, READ-DATA, IF-THEN, ON- GOTO, NEXT and STOP

statements, Arrays Nested loops, MS-WORD: Familiarity in Word processing under

Windows, prancing documents appearance, Viewing pages and page format man-

aging and printing files, using bullets and paragraph numbers, search and replace

features, customizing word.

EXERCISE

BOOKS RECOMMENDED:

1) P. K. Sinha: Computer Fundamentals, Prentice Hall of India, New Delhi.

2) E. Balguruswamy: BASIC for Beginners, Prentice Hall of India, New Delhi.

3) V. Rajaraman: Fundamentals of Computer, Prentice Hall of India, New Del-

hi.

4) Mastering Office 97 by L. E. Moselay, D. M. Boodey, Chapters - 39 to 46.

Paper - 2.3(b)

PRACTICAL

MS-Office (MS- Word, MS-Excel, MS-Power point), PROGRAMMING

IN BASIC.

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THIRD SEMESTER

Paper - 3.1

BUSINESS COMMUNICATION SKILL

Unit-I

Business communication: Meaning, Ingredients, Feature communication,

Role and importance of communication in Business Process of Business commu-

nication.

Unit-II

Dimensions, Channels and media of communication: Downward Upward,

Literal and Diagonal communication, Formal and informal channel of communica-

tion and its merit/demerits Media of communication—Verbal and Non-verbal com-

munication.

Unit-III

Written communication skills for Business correspondence.

a) Personnel: Letters calling candidates for written test, Drafting of Interview

letters, Appointment orders.

b) Purchase: Request for quotations, tenders, taste orders complaints and fol-

low up.

c) Sales: Drafting sales letters, Circular letters, Drafting of Advertisements.

Unit-IV

Inter-departmental communication: Internal Memos, Office Circulars, Office

orders, Office notes.

EXERCISE

BOOKS RECOMMENDED:

1) K. K. Sinha-- Business communication— Galgotia Publishing Company.

2) P. K. Ghosh-- Business communication-- S. Chand & Co, New Delhi

3) Sushil Bhal-- Business communication today – Response Books—A division

of sag Publication.

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Paper - 3.2

BUSINESS ENVIRONMENT AND LAW

Unit-I

Business and Industry: Concept and meaning, Business and society, Objec-

tives of Business.

Unit-II

Business Environment: Concept, Significance, Inter-relationship between

Business and Environment. Factors influencing business environment.

Unit-III

Social and Cultural Environment: Meaning, Impact of Business, Social Re-

sponsibility of Business to employers, Consumers and the community as a whole.

Unit-IV

Economic Environment: Meaning, Economic systems, Economic Planning

Technological Environment: Meaning, Technological factors influencing business

Productivity, movement.

CASE STUDY

BOOKS RECOMMENDED:

1) K. Aswathappa: Essentials of Business Environment. Himalaya Publishing

house Mumbai.

2) Francis Cherunilam: Business Environment, Himalaya Publishing house

Mumbai.

3) Adhikary: Economic Environment and Business, S. Chand & Sons, Delhi

Paper - 3.3

MARKETING MANAGEMENT

Unit-I

Introduction: Definition, Nature, scope and importance of approach to the

study of Marketing. Traditional and modern concepts of marketing.

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Unit-II

Marketing Function: Marketing Mix, Features and characteristics of Market,

Market segmentation.

Unit-III

Product: Classification of Product, Industrial Vs Consumer products, Prod-

uct line, Product additions and deletions, New Product Development.

Unit-IV

Pricing: Pricing objectives, Basic Price concepts, Price determination, Fac-

tors influencing Pricing policies, Methods of Pricing, Pricing policies and strategies.

CASE STUDY

BOOKS RECOMMENDED:

1) P. Kotler: Principles of Marketing, Prentice Hall of India, New Delhi.

2) Gupta & Nair: Marketing Management, Sultan Chand &Co., New Delhi.

3) C. B. Momoria & Joshi: Principles of Marketing in India, Sultan Chand &Co.,

New Delhi.

4) Chundiff & still: Basic Marketing—Concept. Environment, Decisions.

5) V. S. Ramaswamy and S. Namakumari: Marketing Management, McMillan

India Ltd. Delhi.

FOURTH SEMESTER

Paper - 4.1

HUMAN RESOURCES MANAGEMENT

Unit-I

Meaning and functions of H.R.M.:

Manpower planning: Definition, Objective, Process, Sources of Recruitment

and Selection Recruitment procedure, Text and Interviews.

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Unit-II

Training and Development: Need, Objective and importance of Training

programme, Training within the organization, Training by outside agencies and

Management institutes HRD interventions.

Unit-III

Performance Appraisal: Need, methods of appraisal, Appraisal Programme.

Developing and administering appraisal programme. Wage and salary administra-

tion, various incentive schemes. Job evaluation.

Unit-IV

Promotion and Transfer: Purpose of promotion and transfer, Operational

expects, Practical limitations and seniority expects, Seniority Vs Merit, Policy ele-

ments in promotion.

CASE STUDY

BOOKS RECOMMENDED:

1) C. B. Mamoria: Personnel Management.

2) P. C. Tripathy: Personnel Management & Industrial Relations, Kalyani Pub-

lications.

3) R.S. Dwivedi: Human Resources Management.

4) Kumar S. & P. K. Padhy: Personnel Management & Industrial Relations, Sa-

tyaprakashan (Tech India Inc.), New Delhi.

5) K. Aswathappa: Personnel and Human Resources Management: Himalaya

Publishing house Mumbai.

Paper - 4.2

PRODUCTION MANAGEMENT

Unit-I

Introduction: Production functions, Design of Production system, Types of

process, Plant location and layout, Factors influencing plant location, Re-location,

Process and product layout, Layout of service facilities, Office layout.

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Unit-II

Materials management: Concepts purchasing department, Selection of ma-

terials and vendors, Purchasing organization.

Unit-III

Inventory management: Inventory management and control, ABC analysis.

Unit-IV

Standardization and simplification, Materials handling, Importance and se-

lection of Materials handling, Equipment, Modern handling equipment.

Unit-V

Work study: as a tool of a job. Study work, Standardization, Method study,

Techniques in used in design of work place layout.

BOOKS RECOMMENDED:

1) C. B. Gupta: Production and Productivity Management.

2) E. S. Buffa: Modern Production Management.

3) Samuel Eilon: Production Management.

4) J. L. Lundi: Effective Industrial Management.

Paper - 4.3

RETAIL MANAGEMENT

Unit-I

An Introduction to the Retailing definition structure. Different formats: Fran-

chising Direct Marketing/Direct selling-Exclusive shops-Destination stores-Chain

stores-Discount Stores and other current and emerging formats-issues and op-

tions: Concepts in retailing, Retailing.

Unit-II

Retail store location-Traffic flow and analysis-population and its mobility ex-

teriors and layout Customer traffic flows and pattern creative display: Merchandise

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Planning–stock turns. Retail branding, store image management Credit Manage-

ment, Retail Pricing, Return on per sq. feet of space-Retail promotions-Staying

ahead of competition.

Unit-III

Understanding the Supply Chain, Supply Chain performance; Achieving

strategic fit and Scope. Objective of supply Chain, important of Supply Chain driv-

ers and metrics.

Unit-IV

Demand Management and Customer Service, Collaborative Planning, Fore-

casting and Replenishment, Order fulfflment and Order Management, Customer

Service, Expected cost of Stock-outs.

CASE STUDY

TEXT BOOKS:

1) Gilbert David Retail Marketing Management Person.

2) Levy, Michael & Barton A. Weitz, Retailing Management, TMH.

3) Pradhan Swapna, Retailing Management (Text & Cases), TMH.

4) Chopra, Sunil and Meindi, Peter, Supply Chain Management, Strategy,

Planning and Operation, Prentice Hall of India.

Paper - 4.4

FINANCIAL MANAGEMENT

Unit-I

Business Finance: Conceptual foundations, Finance function in Business,

scope and objectives, Relation of finance with other business function.

Unit-II

Capital Budgeting: Significance, Derivation of Cash flows in capital budgeta-

ry situations, Different techniques—Traditional and Discount Cash flow tech-

niques—Merits and limitations.

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Unit-III

Capital Structure, Determinates and Significance.

Unit-IV

Working Capital Management Cash, Securities, Receivables and Inventory

management.

PROBLEM

BOOKS RECOMMENDED:

1) R. P. Rustagi: Financial Management, Galgotia Publishing Company, Delhi.

2) J. M. Pandey: Financial Management, Vikash Publishing House,Delhi.

3) V. K. Bhalla: Financial Management and Policy: Anmol Publications Pvt. Ltd.

Delhi.

FIFTH SEMESTER

Paper - 5.1

ORGANIZATIONAL BEHAVIOUR

Unit-I

Meaning scope and importance of Organizational Behaviour.

Learning theories, Maslow theory of motivation, Perception, Personality.

Unit-II

Leadership: Meaning, Nature Style and leadership effectiveness.

Unit-III

Group and Group Dynamics: Group-Decision making, Management of Or-

ganizational conflicts.

Unit-IV

Organizational structure: Organizational change and Organization culture.

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CASE STUDY

BOOKS RECOMMENDED:

1) Keith Davis: Organizational Behaviour, Tata McGraw Hill, New Delhi.

2) Stephen P. Robbins: Organizational Behaviour, Prentice Hall of India, New

Delhi.

3) Rao & Narayan: Organizational Behaviour.

FINANCE SPECIALIZATION

Paper - 5.2

WORKING CAPITAL MANAGEMENT

Unit-I

Concept of Working capital needs of Working capital, Determinates of Work-

ing capital, Dimensions of Working capital management, Optimum level of current

assets, Estimating Working capital needs, Financing current assets.

Unit-II

Management of Cash and Marketable securities: Motives of holding cash,

Cash forecasting and Budgeting, managing the cash flows. Controlling Disburse-

ments. Determining the optimum cash Balance.

Unit-III

Management of Accounts Receivable: Establishing optimum credit policy,

Credit policy variables, Credit procedures for individual accounts.

Unit-IV

Management of Inventory: Nature of inventories, Needs to hold inventories

Objectives of inventory management, Inventory management techniques. Trade

credit, Accrued, expenses and Deferred income, Bank finance for working capital

Regulation of Bank finance Tandon Committee and Chore Committee recommen-

dations.

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PROBLEM

BOOKS RECOMMENDED:

1) Financial Management—Pandey I. M., Vikash Publishing House, Delhi.

2) Fundamental of Financial Management, Prasanna Chandra- Tata McGraw

Hill.

3) Principles of Managerial Finance—Lawrence J. Gitman-Wiley.

4) Working Capital Management—Anmol Publication Lts.

Paper - 5.3

SECURITY ANALYSIS & PORTFOLIO MANAGEMENT

Unit-I

Securities and Securities Markets: Bonds, Stocks, Convertible securities,

organized Securities markets. Over the counter market.

Unit-II

Risk and Return: Risk classification, Systematic and unsystematic risk mea-

surement, Standard Deviation, Variance, Regression equations, Correlation coeffi-

cients, Attitudes towards return and risk. Measurements of returns, holding period.

Unit-III

Bond Analysis: Bond selection, Common Stock Analysis, Economic, Indus-

try and Company Analysis.

Unit-IV

Technical analysis, Fundamental analysis, efficient market theory. Portfolio

management: Portfolio theory and Diversification. Capital market theory, Portfolio

selection, monitoring and revision.

PROBLEM

BOOKS RECOMMENDED:

1) Francis Jack C.—Management of Investment—Mc Graw Hill.

2) Singh Preeti—Investment Management-- Himalaya Publishing house.

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3) Bhaiis V. K. -- Investment Management-- Sultan Chand & Co.

4) Graham, Dodd, Cottle—Security Analysis-- Mc Graw Hill.

5) Fischer Donald E.and Jorden Ronald-- Security Analysis and Portfolio man-

agement-- Prentice Hall

SIXTH SEMESTER

FINANCE SPECIALIZATION

Paper - 6.1

RISK & INSURANCE MANAGEMENT

Unit-I

Introduction to Risk Management: Definitions-Nature-Risk and Opportunity

Classification of Risk-Development of Risk Management. Approaches to fortuitous Risk

Management-Risk Management as a discipline within the Management Team-

Development Role of the Risk Manager-Risk Management in various organization-

Managing the Risk.

Unit-II

Risk Identification and Assessment Risk Assessment-Risk Analysis-

Risk/Source Identification-Risk Estimation-Risk Evaluation-Assessment process-

Classification of risks:-Strategic-Operational Financial.

Unit-III

Risk Identification Techniques:- Business process risks-IT systems-

Environmental Risks-Financial Risks-Fire-Fraud-Health and safety- Product quality

and liability Security SWOT and PESTLE analysis-Use of Risk Matrices.

Unit-IV

Insurance- Insurance Pricing-Insurability, Contracts and Legal-Doctrines-

Legal Liability Risk Liability for Workplace Safety-Employee Benefits-Life Insurance

and Annuities Retirement Plans-Public Insurance. Legal doctrines that govern all

Insurance Contracts-Common schemes where the insured retains degree of Risk-

Loss of Control Measures-Responsibilities of those Involved in Risk Transfer role of

the manager in purchasing Insurance.

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CASE STUDY

TEXT BOOKS:

1. Introduction to Risk Management and Insurance.

2. Mark S. Dorfman, Prentice Hall, Englewood Cliffs, New Jersey

Paper - 6.2

MANAGEMENT OF FINANCIAL SERVICE

Unit-I

Environment of Financial Services: An Overview of Financial Services: An

Overview of Financial Markets: Capital Market and Money Market. Introduction to

various capital market and money market instrument.

Unit-II

New issue management: Capital structure decisions: procedural aspect of

new issue Private placement and public issues—IPOS and rights issues; regula-

tions to prospectus.

Unit-III

Leasing and Hire—Purchase: Lease evaluation from lessor’s and lessee’s

point of view, accounting for leases; funding of leaser.

Unit-IV

Venture capital Corporate Advisory Services. Introduction to venture financ-

ing methods of venture financing regulatory aspects.

Unit-V

Finance services industry in India. An Introduction to the key player in finan-

cial services industry: financial institutions; banks and non-banking financial com-

panies.

BOOKS RECOMMENDED:

1) Financial Institutions and Markets— I. M. Bhole

2) Financial Management— Prasanna Chandra

3) Merchant Banking and Financial Services— CFA; Hyderbad

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4) Financial Management— I. M. Pandey

5) Financial Services— J. M. Pandey

Paper - 6.3(a)

SEMINAR PRESENTATION

Each student has to prepare one seminar paper on the subject/ topic to be

chosen and notified from time to time by the Principal/ Director of the concerned

institution, during each year of study, to enable him/her to appear the University

examination of the concerned year Marks shall be awarded for the best seminar

paper presented by the student during the three years of study.

Paper - 6.3(b)

COMPREHENSIVE VIVA-VOCE

Each student has to appear for a comprehensive viva-voce examination con-

ducted by the University, which shall evaluate his/her, overall attainment in the

study including communication skills, Creative academic contribution, Industrial ex-

posure/participation Project Report and subject knowledge.

Paper - 6.4

PROJECT REPORT

Students have to undergo Summer Placement Training of 4 weeks at the

end 2nd year course in industry/business house to gain first hand experiences and

knowledge of management practices. At the end of Summer Training each student

has to prepare a Project Report, under the guidance of a Faculty member of the re-

spective College on a project topic assigned to him/her by the Principal/Director of the

concerned institution. The student has to undergo summer placement training at

his/her own cost and has to submit the report within 4 weeks from the completion of

such training to the Principal/Director of the concerned institution.

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